I文摘 要当今时代是一个充满机遇与风险的时代,全球化和信息化不断地发展,企业在发展经营过程中面临更复杂、更危险的市场环境,管理者需要从企业整体发展的角度出发,制定适合于企业自身实际的财务战略。美的集团以其财务战略为支撑,结合企业多元化发展战略,不断优化企业结构,成功实现制造企业向科技集团转型。文章从研究背景及意义入手,查找大量财务战略理论相关文献及美的集团相关资料对美的公司的财务战略进行分析。首先,对美的集团的基本情况和所处的行业情况进行分析,从融资、投资和股利分配三方面说明公司目前采取的财务战略。其次,通过计算美的集团五年来的的经济增加值,发现公司财务战略方面存在的问题,并利用 Z 计分模型对美的集团进行财务预警。最后通过建立财务战略矩阵的方法,为美的集团财务战略的改进提供对策建议。文章通过对美的集团内外部环境分析及财务数据分析相结合,并针对其财务战略存在问题提出建设性意见,希望能进一步促进美的集团的可持续发展,并为同行业企业提供借鉴。关键词:美的集团;财务战略;财务战略矩阵II文AbstractToday's era is full of opportunities and risks. With the continuous development of globalization and information technology, enterprises are facing more complex and dangerous market environment in the process of development and operation. Managers need to formulate financial strategies suitable for their own actual situation from the perspective of the overall development of enterprises. Midea Group, supported by its financial strategy and combined with its diversified development strategy, constantly optimizes its corporate structure and successfully realizes the transformation from manufacturing enterprises to technology groups.Starting from the research background and significance, this paper looks up a large number of relevant literature of financial strategy theory and relevant materials of Midea Group to analyze the financial strategy of Midea. First of all, it analyzes the basic situation and industry situation of Midea Group, and explains the...